Maryland 2026 Regular Session

Maryland Senate Bill SB25

Introduced
1/14/26  
Refer
1/14/26  
Report Pass
2/11/26  
Engrossed
2/17/26  

Caption

Income Tax - Cybersecurity Technology and Service Tax Credit - Alterations

Impact

The implementation of SB25 is expected to enhance the cybersecurity landscape within Maryland by incentivizing local businesses to invest in cybersecurity measures. By facilitating access to financial supports for necessary technology and services, the bill encourages the protection of sensitive information and could help to mitigate risks associated with cyber threats. Additionally, it aims to aid the growth of cybersecurity businesses in Maryland by increasing demand for their products and services.

Summary

Senate Bill 25, titled the Buy Maryland Cybersecurity Tax Credit, aims to provide a state income tax credit to businesses and nonprofits that purchase cybersecurity technology and services from Maryland-based qualified sellers. The bill specifies a tax credit equal to 50% of the costs incurred for such purchases, with an annual cap of $50,000 for each qualified buyer. This initiative is primarily designed to bolster Maryland's cybersecurity sector, encouraging local spending and supporting businesses engaged in providing cybersecurity solutions.

Sentiment

General sentiment around SB25 appears to be positive, especially among proponents who view it as a proactive measure that prioritizes cybersecurity in the state. Supporters argue that by fostering a robust cybersecurity framework, the bill protects both businesses and consumers. However, as with many initiatives involving tax credits, there may be concerns about the potential fiscal impact on state budgetary allocations, which could lead to debates among legislators regarding its long-term sustainability and effectiveness.

Contention

Opponents of the bill may raise questions regarding the financial implications of providing tax credits on a substantial scale, particularly if eligibility criteria and the aggregate cap on credits are too permissive, potentially leading to unintended budgetary pressures. There may also be concerns about ensuring equitable access to the tax credits, particularly for smaller entities and minority-owned businesses, to prevent any biases in who benefits from the incentives offered by the state.

Companion Bills

MD HB290

Crossfiled Income Tax – Cybersecurity Technology and Service Tax Credit – Alterations

Previously Filed As

MD HB483

Income Tax Credit - Venison Donation - Alterations

MD SB325

Income Tax - Credit for Employers of Eligible Apprentices - Alterations

MD SB1045

Sales and Use Tax - Taxable Business Services - Alterations

MD SB294

Maryland Cybersecurity Council - Alterations

MD HB376

Maryland Cybersecurity Council - Alterations

MD SB907

Cybersecurity - Standards, Compliance, and Audits - Alterations

MD HB919

State Tax Credits, Exemptions, and Deductions - Alterations and Repeal

MD SB244

State Government - Information Technology - Cybersecurity Revisions

MD HB235

State Government - Information Technology - Cybersecurity Revisions

MD SB70

County Income Tax - Rate and Income Brackets - Alterations

Similar Bills

NJ A3959

Establishes Office of Cybersecurity Infrastructure.

NJ S1262

Requires businesses in financial essential infrastructure, and health care industries to develop cybersecurity plans and report cybersecurity incidents.

CA AB979

California Cybersecurity Integration Center: artificial intelligence.

NJ A1550

Requires adoption and implementation of cybersecurity standards by casinos and sportsbooks; establishes safe gaming certification program.

NM SB254

Cybersecurity Act & Office Changes

IN SB0472

Cybersecurity.

NJ A1549

Establishes Gaming Cybersecurity Intelligence and Response Council.

NJ S2940

Establishes Office of Cybersecurity Infrastructure.